LOUISVILLE, Ky. (WDRB) -- The Kentucky Department of Education has done an adequate job of overseeing how school districts are spending federal COVID-19 pandemic funds, the Office of Inspector General for the U.S. Department of Education said in a new audit.
Kentucky received about $2 billion to spend on K-12 education as part of the American Rescue Plan. As of July 31, 2022, districts across the commonwealth spent 21% of that, which is about $418 million.
Jefferson County Public Schools and Warren County Public Schools were the two districts highlighted in the audit. JCPS was allocated $385 million of Kentucky's ARP funds and has spent about 52% of that, which is about $200 million. Of the $200 million, Jefferson County spent about $165 million, or 82%, to address learning loss and $35.3 million, or 18%, in other areas, the audit said.
The audit showed KDE is being careful with its approval process of how districts are spending federal funds but it recommended KDE strengthen how it approves reimbursement requests and incorporate better documentation to support those reimbursements.
KDE said it has started to implement those changes.
"The KDE is pleased with the findings of this audit; which demonstrated sufficient procedures for awarding and monitoring these funds," said Toni Konz Tatman, a spokeswoman for KDE. "We appreciate the OIG’s attention to detail and have already begun to implement each of the three recommended actions found in the report."
"Overall, we found that Kentucky had adequate processes to ensure that LEA ARP ESSER plans met applicable requirements," the U.S. Department of Education said in summarizing the audit's findings. "We also determined that the ARP ESSER plans for Warren County and Jefferson County met applicable requirements and that Kentucky was consistent in how it reviewed and approved the two plans."
The audit recommended three changes, mostly surrounding how the state would implement future plans:
- Design and document procedures to guide Kentucky personnel through the LEA reimbursement request process. The procedures should be in the form of written policies and procedures or protocols, and designed to ensure compliance with applicable requirements, including those covered in 2 C.F.R. Part 200 (Uniform Guidance) and ARP.
- In order to address the heightened risk associated with ARP ESSER funds, design and incorporate into its documented procedures for reviewing LEA reimbursement requests, protocols to sample LEA expenditures charged to ARP ESSER and review supporting documentation to ensure that applicable Federal, State, and local requirements are met.
- Implement its ARP ESSER monitoring policies and procedures, as designed, to provide additional assurance that LEAs use ARP ESSER funds in accordance with applicable requirements and their approved ARP ESSER plans.
The COVID-19 pandemic quickly spread through Kentucky, the nation and the world in the spring of 2020, shutting down schools and the majority of all other public gathering places in order to protect people from the deadly virus that ultimately killed more than 1 million Americans.
President Donald Trump declared a national state of emergency March 13, 2020, prompting Congress to pass three relief acts, providing more than $275 billion for an Education Stabilization Fund to "prevent, prepare for, and respond to the coronavirus, including $189.5 billion for the Elementary and Secondary School Emergency Relief Fund. The last of those three, the American Rescue Plan, was enacted March 11, 2021, to help schools "safely reopen and sustain the safe operation of schools and address the impact of the coronavirus pandemic on students."
The money allocated ended up being used for a wide range of purposes even after schools were back in session statewide. Among the highlights of Kentucky's plan were:
- Return to In-Person Learning in 2021
- All schools in Kentucky will offer in-person instruction in the 2021-2022 school year.
- Safely Reopening Schools and Sustaining Safe Operations
- The Kentucky Department of Education (KDE) and the Kentucky Department of Public Health collaborated on more than 50 guidance documents, promoted early vaccination for the education workforce, and facilitated in the creation of COVID-19 vaccination sites at schools. Facemasks will be required in all preschool through 12th grade settings.
- Supporting Students Most Impacted by the Pandemic
- KDE has equity resources that will be used to support districts in their efforts to address the disproportioned impact of COVID-19.
- Addressing the Academic Impact of Lost Instructional Time
- KDE will offer professional development in literacy instruction for educators and staff, and increase student and teacher access to high-quality and instructional resources. KDE has also provided guidance and will offer technical assistance to implement accelerated learning summer programs with integrated social-emotional learning, high-intensity tutoring, and vacation academies.
- Investing in Summer Learning and Expanded Afterschool Programs
- KDE is offering summer learning grants in 2021 to districts that provide comprehensive summer learning programs to expand access to populations disproportionately impacted by COVID-19, reduce financial and physical access barriers, and expand and improve programs. KDE will provide technical assistance and monitor effectiveness of these grantees. Additionally, KDE will also fund a summer enrichment program with AmeriCorps focused on outdoor environmental education activities.
- Supporting Students' and Educators' Social, Emotional, and Mental Health Needs
- Each of the state's eight education cooperatives have contracted with KDE to create a Coronavirus Response and Relief Supplemental Appropriations (CRRSA) team to assist schools and districts in their efforts to accelerate learning and address social-emotional needs due to school closures and inconsistencies in student participation in remote learning during the COVID-19 pandemic. Through this effort and with ARP ESSER funds, a CRRSA coordinator, a learning acceleration specialist, and an SEL specialist will work with districts to accelerate student learning.
- Staffing to Support Students' Needs
- KDE will work with the Kentucky Association for Psychology in Schools and the Kentucky Association of School Social Workers in an effort to better understand the support needed to create more access to these professionals for students. KDE has produced a Trauma-Informed Toolkit that includes guidance, strategies, behavioral interventions, practices and techniques to assist school districts and public charter schools in developing a trauma-informed approach. Additionally, KDE is working collaboratively with the Kentucky Department for Behavioral Health, Developmental and Intellectual Disabilities on creating and communicating an integrated mental health model in Kentucky.
You can read the audit in its entirety below:
Keith Cummins, who oversees audits for K-12 federal spending, said the purpose of the audit is to make sure federal dollars are being used appropriately and follows the parameters set by Congress.
"It's a lot of money for states and for districts to be able to get these programs up and running. It takes a lot of work," Cummins said. "And the public — I think rightfully so when you're spending that much money — has a pretty large interest in making sure that (districts are) doing things right."
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